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V1333-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Services of a partner to a society may qualify as economic activities if certain conditions are met

The DGT responds that remuneration from a partner and administrator for services beyond their official duties may be considered economic activities if the society provides professional services and the partner is under the self-employed regime.

In 6 key points

Lifecycle

2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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